1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 46 T.C.M.
  5. 46 T.C.M. 530 (1983)
 

HART v. COMMISSIONER

Docket No. 457-80.

46 T.C.M. 530 (1983)

T.C. Memo. 1983-364

David E. Hart and Barbara A. Hart v. Commissioner.

United States Tax Court.

Filed June 20, 1983.

Attorney(s) appearing for the Case

Randall G. Dick and Suzanne Cutts Ritchie, 220 Jackson St., San Francisco, Calif., for the petitioners. Michael R. Morris, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a $2,118,576 deficiency in petitioners' Federal income tax for 1974. After concessions, the amount involved has been substantially reduced. The issue remaining for decision is whether a $1,000,000 "loan" made by a corporation in 1974 to a trust of which petitioners and their children were the beneficiaries, which "loan" was made pursuant...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases